2020 (12) TMI 697

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Whether on facts and circumstances of the case, both the Ld. CESTAT/Ld. Commissioner of Appeals, Central Excise, committed a manifest error of judgment in not appreciating that the time which was utilized in approaching the wrong forum, is condonable and it would be construed that refund claim was filed in time prescribed u/s 11B of the Central Excise Act? (b) Whether on facts and circumstances....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther on facts and circumstances of the case, both the Ld. CESTAT/Ld. Commissioner of Appeals, Central Excise, committed a manifest error of judgment in not appreciating that the provisions of section 11B(2) are independent of section 11B(1) and due to a non-obstante clause in section 11B(3), then section 11B(2) r/w section 11B(1) would not apply and there will not time barred u/s 11B(3)? (e) Whe....